Definition of unauthorised colony aligned with property-rights statute, amending rule 11UAC's Explanation and applicability from fiscal commencement. The amendment substitutes clause (b) in the Explanation to rule 11UAC of the Income-tax Rules, 1962, providing that 'unauthorised colony' shall have the same meaning as assigned in clause (b) of section 2 of the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019; the change is effected by notification under delegated-legislation powers and carries a commencement provision from the relevant fiscal start.
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Definition of unauthorised colony aligned with property-rights statute, amending rule 11UAC's Explanation and applicability from fiscal commencement.
The amendment substitutes clause (b) in the Explanation to rule 11UAC of the Income-tax Rules, 1962, providing that "unauthorised colony" shall have the same meaning as assigned in clause (b) of section 2 of the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019; the change is effected by notification under delegated-legislation powers and carries a commencement provision from the relevant fiscal start.
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